REPLY: Yes, since that equipment and clothing is solely used for performance of your role as an official. Contrast that to getting a new sports jacket which you intend to wear to the game. That's not deductible since it can be used for other purposes. Help me out guys...isn't that correct?
Plus, there are a whole bunch of other legitimate expenses that can be deducted: mileage to/from games, meetings, clinics to the extent that you're not reimbursed for that travel, clinic attendance and other training expenses, purchase of books (e.g. rule books, Reddings guide, etc.), association dues, state association registration fees, NASO membership, subscriptions to officiating resources (REFEREE Magazine, USA Football online, etc.), meals and lodging (subject to certain restrictions)
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Bob M.
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